a number is divided by 3,
Let x = "a number", so that says
x is divided by 3
And so we write that as
then 20 is subtracted. 
That means that we are to "minus off" 20, like this
 - 20
if the result is then multiplied by 5,  
We put parentheses areound that and put a 5 in front
to multiply it by 5
5(
 - 20)
the product is 40.
So we put = 40 after that:
5(
 - 20) = 40
We divide the coefficients on both sides by 5
(
 - 20) = 
 - 20 = 8
We clear of the fraction by multiplying every term by 3
3·
 - 3·20 = 3·8
    x - 60 = 24
We add 60 to both sides:
         x = 84
Edwin